All US citizens must file tax returns regardless of their country of residence. US citizens paying tax in the UK are still required to file annually with the US, even when there is no tax due. In addition, the requirement to file Foreign Bank Account Reporting forms remains even when you do not owe tax — and there can be a significant penalties for each form not filed correctly.

Hansen Sweeney Accountants is an independent and forward-thinking firm of accountants, advisors, consultants and practitioners, offering a range of specialist services, and providing a highly personalised service to a wide range of clients in the private, public and charitable sectors, to smaller businesses and UK taxpayers.